Swifty Company manufactures a single product by a continuous process involving two production departments. The records indicate that $170,800 of direct materials were issued to and $244,000 of direct labor was incurred by Department 1 in the manufacture of the product. The factory overhead rate is $25 per machine hour; machine hours were 6,100 in Department 1. Work in process inventory in the department at the beginning of the period totaled $42,700; and work in process inventory at the end of the period was $30,500. Prepare entries to record the following transactions: The flow of costs into Department 1 for (1) direct materials (2) direct labor (3) manufacturing overhead